Chapter 1: Anatomy of a Professional Driver's Payslip
Understanding a payslip in the transport sector can be a challenge even for accounting experts. A driver's salary structure is fragmented into multiple concepts that respond to different legal logics. In 2026, transparency is key: every euro must be justified by real activity recorded in the .DDD file.
The payslip is mainly divided into two blocks: salary concepts (subject to social security contributions and income tax) and non-salary concepts (reimbursements to cover expenses). A common mistake is accepting a low base salary in exchange for high daily allowances; this seriously harms the contribution base for your future early retirement.
Chapter 2: Daily Allowances and Pay-per-Kilometer
Daily allowances (per diems) are compensations for maintenance and overnight stay expenses. In 2026, tax authorities maintain strict control over these amounts to prevent salary fraud.
2.1. Tax-Exempt Amounts for Social Security and IRPF
- National Allowance: Covers lunch, dinner, and overnight stay within the national territory.
- International Allowance: Higher amounts due to the increased cost of living in Europe, regulated by the EU Mobility Package.
- Pay-per-Kilometer: Be careful! Although it is a widespread practice, payment per km traveled is illegal if used to incentivize speed or bypass mandatory rest periods.
For an allowance to be considered exempt, the driver must have stayed overnight in a municipality different from their residence and place of work. "Country Start" and "Country End" records in the tachograph are the primary evidence during a Tax Agency inspection.
Chapter 3: Transport Bonus vs. Distance Bonus
Often confused, these concepts have different natures. The Transport Bonus is usually a fixed monthly amount intended to compensate for the worker's commuting costs from home to the workplace. In most transport collective agreements, this bonus is non-salary up to a certain limit.
On the other hand, the Distance Bonus compensates for the hardship of travel when the workplace is mobile or at a considerable distance. It is vital to review your employment contract to ensure these supplements are not being unfairly absorbed by the base salary.
The Importance of Manual Entries
If you do not correctly perform manual entries to record your rest or auxiliary work, the company might face difficulties justifying the payment of certain allowances, potentially causing issues with your personal tax return.
Chapter 4: Night Shift and Availability Supplements
Transport work does not follow a standard schedule. Night shift supplements usually activate from 10:00 PM. The tachograph automatically records this time slot, facilitating exact calculations.
Availability hours (when you are waiting for the truck to be loaded but are not physically working) must appear on the payslip with a specific value. If your payslip only shows "Base Salary," you are losing out on rights established in transport labor regulations.
Chapter 5: How to Claim Salary Discrepancies?
If you detect that your allowances do not match the trips made or that night hours are missing, the first step is to gather evidence. In 2026, a manual logbook is no longer enough; labor courts prioritize technical data.
- Download your data using a .DDD file analyzer.
- Cross-reference the days of activity with the concepts on your payslip.
- Verify that sanctions for lack of records are not being illegally deducted from your salary (the company must sanction disciplinarily, not via direct financial deductions).